High Court Of Kerala
Kandath Bus Service vs. CIT
Sections 220(2), 220(2A)
Asst. Years 1985-86, 1986-87, 1987-88
C.N. Ramachandran Nair, J.
OP No. 4813 of 2002
30th March, 2006
Counsel Appeared
T.M. Sreedharan, for the Petitioner : George K. George, for the Respondent
JUDGMENT
C.N. Ramachandran Nair, J. :
Petitioner is challenging Ext. P3 order whereunder the CIT has granted waiver of only 50 per cent interest payable under s. 220(2) of the IT Act and rejected claim for balance amount.
Counsel contended that in the case of some other assessees within the same group, full waiver was granted by a Chief CIT. According to the counsel, the facts are the same and, therefore, petitioner is entitled full waiver of interest for the years 1985-86 and 1987-88 also. However, on going through Ext. P3, I find, petitioner has not satisfied all the conditions for waiver of interest under s. 220(2A) of the IT Act, inasmuch as tax was not paid voluntarily but was recovered by coercive steps by attachment and sale of immovable properties. Even though counsel has submitted that financial hardship is a ground for claiming waiver, I find, the CIT has accepted the same and waived 50 per cent of interest. I do not think there is any scope for interference with Ext. P3 which is a discretionary order of the statutory authority. No material is available for this Court to interfere with Ext. P3 or for ordering reconsideration. This Court also has no authority to assume the jurisdiction of the statutory authority to waive interest more than what is granted by the CIT. The fact that Chief CIT exercised discretionary jurisdiction in a more liberal manner in another case is not a ground for this Court to interfere with Ext. P3.
The OP is, therefore, devoid of any merit and is dismissed. No costs.
[Citation : 290 ITR 717]
